The Provisional Regulations on Stamp Duty in People's Republic of China (PRC) stipulates that stamp duty is levied only on contracts listed in the regulations, and not on contracts not listed in the regulations.
The service contracts listed in the annex to the Stamp Duty Ordinance only refer to "technical contracts including technology development, transfer, consulting and service contracts, and stamp duty is levied at three ten thousandths of the amount contained", while other service contracts are not within the scope of taxation, so the consulting service contracts do not need to pay stamp duty.
According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty:
Article 2 The following vouchers are taxable vouchers:
(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;
(2) Transfer of property rights;
(3) Business account books;
(4) Rights and licenses;
(5) Other tax vouchers determined by the Ministry of Finance.
Extended data:
Tax calculation method
Stamp duty is based on the amount, expenses, income and the number of vouchers recorded in taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard.
Calculation formula of tax payable:
Taxable amount = the amount (expenses and income) recorded in the taxable voucher × the applicable tax rate.
Taxable amount = number of taxable documents × applicable tax standard
The following vouchers can be exempted from stamp duty:
(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;
(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled;
(3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;
(4) Interest-free and discount loan contracts;
(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;
(6) the transfer of property rights signed by the enterprise due to restructuring;
(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;
(eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing.
The following items are temporarily exempt from stamp duty:
(1) agricultural and forestry crops and animal husbandry insurance contract;
(2) between publishers of books, newspapers and periodicals, and between publishers and subscribers and individuals;
(3) Share of investors buying and selling securities investment funds;
(4) the State Council and the provincial people's government decided or approved the decoupling of government from enterprises, enterprise (group) reorganization, change of enterprise affiliation, restructuring of state-owned enterprises and revitalization of state-owned enterprise assets, and free transfer of state-owned shares;
(5) individuals buy and sell houses.
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